The following additional facts apply only to this question (Question No. 25). Additionally, for this question only, you are to assume that the duties, taxes, and fees that Fast Brokers included on its broker invoice to BQ Printers are correct. The CBP Form 7512 had a typographical error stating that there were 5 boxes of disassembled parts instead of 6 boxes as shown on the airway bill. Exact Trucking delivered 5 boxes. BQ Printers has proof that the contents of the missing box comprised 50% of the value of the whole press. The entry summary is not liquidated. Which of the listed regulations describes the process by which BQ Printers may provide CBP with evidence of the shortage and request a duty allowance?
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